Every employer is required to have a federal employer identification number. To apply for the number, file Federal Form SS-4, which can be obtained from the Internal Revenue Service (IRS).
For more information, contact the IRS by calling 800-829-4477 (TTY 711). Ask for employment section employer ID number (EIN) topic #755.
The IRS has an array of reporting requirements depending on the type of business you conduct. Contact the IRS to request a business tax kit.
Employers are required to withhold Social Security (Federal Insurance Contributions Act (FICA)) taxes from employee wages. Employers are liable for the taxes whether or not they have been collected. Income taxes must be withheld at the request of the employee. The taxes should be filed quarterly on Federal Form 941 and deposited in any authorized bank with coupon 8109 quarterly.
Unemployment tax, also known as Federal Unemployment Tax Act (FUTA), is paid by the employer only. An annual tax return, Form 940, must be completed and any payment can be mailed with the return.
Individual, Partnership & Corporate Income Tax
Individual (for sole proprietor, Schedule C), partnership and corporate income taxes must be filed with the IRS on an annual basis.
State Corporation Commission
To apply for incorporation, a limited liability, or other business type, as well as a Trade Name, a business must apply with the State Corporation Commission. Their website has helpful information on the legal requirements and implications with registration. The SCC also permits registration online here.
Commissioner of the Revenue
Tom Clinton City Hall 300 Park Ave. Suite 202 West Falls Church, VA 22046 Email 703-248-5450 (TTY 711) Fx: 703-248-5212